Stay Yourself Updated on GST
Non-Reflection in GSTR 3B but HC Permits GST ITC Claim on Basis of GSTR 9, 2A
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF OF SRI SHANMUGA HARDWARES ELECTRICALS V/s STATE TAX OFFICER, decided on 20-2-2024
👉 Issue:-
✔️ Can ITC claimed on the basis of GSTR-9 (annual) returns filed duly reflecting ITC but assessee had not claimed ITC in GSTR 3B returns?
👉 TheHon’ble High Court Judgement:-
✔️ Assessee claims eligibility for Input Tax Credit (ITC) and states that GSTR-9 (annual) returns were filed duly reflecting ITC claims of assessee, rejection of said ITC claims based solely on non-declaration in GSTR-3B without considering GSTR-9 and GSTR 2A returns was deemed invalid, therefore order rejecting said claim was quashed, and matter was remanded back.
Section 16 of Central Goods and Services Tax Act, 2017
Share this content: